单词 | probate duty |
释义 | > as lemmasprobate duty probate duty n. now historical a tax levied on the gross value of the personal property bequeathed by a person in his or her will (in Britain replaced by estate duty in the late 19th cent., by capital transfer tax in 1975, and by inheritance tax in 1986). ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > tax > types of tax > [noun] > estate or inheritance taxes finec1436 legacy duty1786 probate duty1804 inheritance tax (or taxation)1841 death tax1850 death duty1852 succession duty1853 succession tax1859 testate duty1880 estate duty1889 capital transfer tax1928 1804 Times 4 May 2/6 The value of the property..had been introduced with great success into the Probate duty. 1845 J. R. McCulloch Treat. Taxation ii. vii. 295 Justice to the holders of personal property requires, either that the probate and legacy duties should be abolished, or that they should be extended to real property also. 1898 Whitaker's Almanack 430/2 Estate Duty: In the case of every person dying after 1st August, 1894 (prior to which date Probate, Affidavit, or Inventory Duty is payable). 1903 ‘T. Collins’ Such is Life 209 Bottoming on gold this time, she buried the old man within eighteen months, and paid probate duty on £25,000. 1992 Econ. Hist. Rev. 45 363 The law and practice of probate duty..had a sensible and logical quirk which blurred this moderately clear-cut distinction between personalty and realty. < as lemmas |
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